In a typical way of making a flotation vest, an outer shell or envelope of nylon or other suitable material is formed in the shape of a vest, and closed-cell polyvinylchloride foam or other buoyancy material is inserted into the shell before the shell is completely closed. The flotation material usually includes a back piece and left and right front sections with the upper portion of each front section having curved edges to form arm hole openings in combination with the back and to form a neck hole opening with the back. The cutting of these curved edges from rectangular sheets results in wasted foam material, and requires special dies to cut the curved edges on a mass produced basis.